search query: @indexterm company taxation / total: 367
reference: 46 / 367
| Author: | Graham, J. R. |
| Title: | Do personal taxes affect corporate financing decisions? |
| Journal: | Journal of Public Economics
1999 : AUG, VOL. 73:2, p. 147-185 |
| Index terms: | Company taxation Income tax Debt |
| Freeterms: | Personal taxes |
| Language: | eng |
| Abstract: | This paper investigates the degree to which personal taxes affect corporate financing decisions. In cross-sectional regressions that control for personal taxes, debt usage is positively correlated with tax rates in each year 1980-1994, with significant coefficients in almost every year. |
SCIMA